Diapers, sanitary towels and similar hygiene articles Import duty detail China→the United Kingdom (2026)

HS 961900

Importing Diapers, sanitary towels and similar hygiene articles (HS 961900) from China to the United Kingdom in 2026: the MFN base rate is 0%, and no additional duties apply. VAT is 20% or 0%. Low-value relief: consignments valued £135 or less are exempt from customs duty; import VAT is charged at the point of sale. Always confirm the exact subheading on the official United Kingdom customs source before shipping.

Base rate (MFN)0%
Additional dutiesNone
VAT / GSTImport VAT is 20% (or 0% where the zero rate applies).
De minimisLow-value relief: consignments valued £135 or less are exempt from customs duty; import VAT is charged at the point of sale.

Notes

No customs duty applies to China-origin diapers and sanitary articles entering the UK (MFN rate is 0% across all sub-commodities). Import VAT is 20% (or 0% where the zero rate applies).

Duty at a glance

Base MFN duty0%Additional dutiesNoneVAT / GST20% or 0%

Official source: https://www.trade-tariff.service.gov.uk/commodities/9619007100
Last updated: 2026-07-09

Other import routes for this product

See the same product entering a different market.

Do I pay VAT importing into the United Kingdom?

VAT is charged on import at the rate shown above; it is collected by customs, not a duty.

Is there a de minimis threshold for the United Kingdom?

See the de minimis note above — low-value consignments may be exempt from customs duty.

Rates are compiled from public sources for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker before clearance.

Content by the TariffPedia research team · Customs reviewed by an independent trade-compliance consultant · Last verified: 2026-07-09

Back to calculator